Skip to content


Judgment Search Results Home > Cases Phrase: bombay electricity duty act 1958 maharashtra schedule schedule Page 1 of about 8,055 results (0.279 seconds)

Oct 05 2009 (HC)

Ravalgaon Sugar Farm Ltd. Registered Under the Companies Act, 1956 Vs. ...

Court : Mumbai

Reported in : 2009(6)BomCR316; 2009(111)BomLR4332

..... exempted with retrospective effect from 1st april 2000, the consumption of energy generated in a generating station by a person carrying on an industry and consumed by himself for such industry, in the whole of the state of maharashtra, on payment of such part of electricity duty payable under clause (b) of part g of the schedule to the bombay electricity duty act, 1958, as in excess of 15 paise per unit of energy was consumed, subject to the condition that the generating set was installed in pursuance of the government ..... industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the bombay electricity duty (amendment) act, 1986 (hereinafter referred to in this sub-clause as 'the said date'), shall make ..... (a) (but excluding greater bombay) electricity duty on the units of energy consumed by any new industrial undertaking for any industrial purpose or process shall during a period of five years commencing from the date from which such undertaking has begun to manufacture or produce articles for the first time before the commencement of the maharashtra tax laws (levy and amendment) act, 1988 be leviable at half the rates specified in the schedule to this act.provided that, a new .....

Tag this Judgment!

Nov 07 2009 (HC)

Reliance Industries Limited a Company Registered Under the Provisions ...

Court : Mumbai

Reported in : 2010(1)BomCR159

..... policy so announced, the state government issued a notification dated 22/6/1993 in exercise of the powers conferred by section 5a of the bombay electricity duty act, 1958 ('the act' for short) and exempted from july 1993 the consumption of energy in respect of any industrial purpose in the whole of the state of maharashtra from payment of the whole of the electricity duty payable under part - f of the schedule to the said act subject to the following conditions, namely,(i) the exemption shall be available only in respect of energy generated in generating station ..... however, the commission notes that the government of maharashtra currently levies an electricity duty (ed) on the consumption of the units generated from the captive power plant, under the bombay electricity duty act 1958, at the rate of 30 paise per unit on cpps commissioned after 01.04.2000, and at the rate of 15 paise per unit on cpps commissioned before 1st april, 2000.1.106 an important aspect of the philosophy behind this order on fossil ..... on 4/4/2001, the state government issued yet another notification in exercise of the powers conferred by section 5a of the act and reduced the electricity duty from 30 paise per unit to 15 paise per unit payable under clause (b) of part - g of the schedule to the said act, subject to the condition that the generating set is installed in pursuance of the government of maharashtra policy prior to the revised policy regarding captive generation declared vide gr dated 25/4/2000. .....

Tag this Judgment!

Jan 16 2004 (HC)

Eurotex Industries and Exports Ltd. and anr. Vs. State of Maharashtra ...

Court : Mumbai

Reported in : 2004(3)BomCR562; 2004(2)MhLj1017; [2004]135STC25(Bom)

..... first proviso to section 3 of the entry tax act provides that the rate of entry tax to be levied shall not exceed the rate specified for that commodity under the bombay sales tax act, the bombay sales of motor spirit taxation act, 1958 or as the case may be, the maharashtra purchase tax on sugarcane act, 1962. ..... he submitted that in the instant case the entry tax act clearly operates as a barrier to the inflow of furnace oil from outside maharashtra into maharashtra for the following reasons :(a) there is a direct 12 per cent to 15 per cent advantage in the pricing/cost of production in favour of a person who purchases furnace oil in maharashtra for manufacture of electricity because of the provisions of section 42 read with rule 41d of the bst act and rules. ..... the significance of this situation is that the persons importing the scheduled goods from outside the territory of india will have to pay entry tax and will not be entitled to claim any set-off, drawback or rebate of the same ; whereas, others who purchase the said goods within the state of maharashtra are entitled to set-off or rebate of refund of the taxes paid on the said goods. ..... section 3(1) of the cta provided that on every imported article additional duty shall be leviable equal to the excise duty for the time being leviable on a like article if produced or manufactured in india, or capable of being manufactured in india. .....

Tag this Judgment!

Jan 07 2022 (SC)

The State Of Maharashtra Vs. Shri Vile Parle Kelvani Mandal

Court : Supreme Court of India

..... 4.3 it is submitted that as per section 3(2)(a)(iiia) of the maharashtra electricity duty act, 1958, the charitable intuitions registered under the bombay public trusts act, for the purpose of, or in respect of, school or college, imparting education or training in academic or technical subjects (save in respect of premises used for residential purposes) were exempted from levy of the electricity duty on the consumption charges or the units of energy consumed. ..... units of energy consumed (excluding losses of energy sustained in transmission and 26 transformation by a licensee before supply to a consumer), a duty (hereinafter referred to as" electricity duty") at the rates specified in the schedule to this act. ..... (1) subject to the provisions of sub section (2), there shall be levied and paid to the state government, on the consumption charges or the units of energy consumed, a duty (hereinafter referred to as electricity duty ) at the rates classified as per the tariff schedule of the commission, from time to time, on the basis of use of the premises by the consumer on whose name energy is supplied by the licensee, or a consumer who is consuming energy produced from an independent source other than that supplied by .....

Tag this Judgment!

Apr 21 2008 (HC)

The Tata Power Company Limited (Formerly Known as Tata Electric Compan ...

Court : Mumbai

Reported in : 2008(3)ALLMR692; 2008(6)BomCR152; (2008)110BOMLR1500; 2008(6)MhLj635

..... in the meantime, an ordinance was issued by the government of maharashtra, amending the provisions of bombay village panchayats act, 1958 and the levy of octroi was abolished by amending ordinance no. ..... legality and validity thereof, to quash and set aside the same;(b) that this hon'ble court may be pleased to declare that under rule 35 sub-rule (8) of the maharashtra village panchayat taxes & fees rules, 1960, the petitioner is exempted from levy of octroi duty;(c) that this hon'ble court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under article 226 of the constitution ..... on conjoint reading of these four conditions, it is apparent that the requirement is that (i) it should be registered and located outside the bombay-thane and poona-pimpri-chinchwad areas specified in the schedule, (ii) it should not be formed by the splitting industry which is already in existence and by creating a new industry out of existing one for the purpose of taking benefit of the exemption of octroi, (iii) a new undertaking is not formed by transferring ..... shastri committee, consisting of experts on the subject, was set up to go into the question of frequent break down of electric supply to the city of mumbai and its suburban areas in the years 1986, 1987 and 1988 and the said committee was called upon to give its recommendations and, accordingly, it was unanimously recommended that .....

Tag this Judgment!

Apr 08 2004 (HC)

Shivanand Madanmohan Mishra and anr. Vs. Universal Ferro and Allied Ch ...

Court : Mumbai

Reported in : 2004(3)MhLj849

..... state electricity board was to charge only reasonable wheeling and electricity duty. ..... submitted that in view of the aforesaid policy, the government of india addressed a letter dated 20th june, 1999 to the government of maharashtra stipulating therein that union of india would supply additional 28 mwv of power to the government of maharashtra this additional supply would be ex-korba via the korba-koradi line for supply only to the petitioner company's export oriented unit at tumsar. ..... is submitted that, however, the maharashtra state electricity board (mseb) resorted to its own interpretation of the terms and conditions regarding concession granted to the company and went on issuing electricity bills as per its old rates ..... running factory, it suddenly displayed a notice in its notice board, stating that, from 20th september, 1996, till the maharashtra state electricity board restores power to the factory of respondent no. ..... of schedule-iii of the maharashtra recognition of trade unions and prevention of unfair labour practices act, 1971 (hereinafter referred as the act). ..... supra) considered the question as to whether the representative union under the bombay industrial relations act, 1946 has exclusive right to represent the employees, for the concerned industry, in complaints relating to unfair labour practices, under the said act, other than those specified in item nos. ..... that since the petitioner is governed by the provisions of bombay industrial relations act (bir act), respondent no. .....

Tag this Judgment!

Dec 07 2017 (HC)

M/S. Ultratech Cement Limited vs.state of Gujarat and Ors.

Court : Delhi

..... an order of the appellate authority for industrial and financial reconstruction ( aaifr ) constituted under provisions of the sick industrial companies (special provisions) act, 1985, (hereafter referred to as sica ) dated 22.01.2016 where the petitioner company s claim for refund of value added tax and sales tax (collectively called vat ) as well as electricity duty (hereafter called duties ) from the government of maharashtra (second respondent, hereafter gom ) and government of gujarat (first respondent, hereafter gujarat ) was dismissed. w.p. ..... an application was filed seeking from the government of maharashtra to refund the amount ` 91.90 and ` 2.52 crores to the petitioner towards vat and electricity duty respectively for the period october 2005 to march 2011 as it was exempted from payment of such tax and duty under the sanctioned scheme along with interest @ 15 % per ..... and other measures with respect to any sick industrial company, the scheme may provide for financial assistance by way of loans, advances or guarantees or reliefs or concessions or sacrifices from the central government, a state government, any scheduled bank or other bank, a public financial institution or state level institution or any institution or other authority (any government, bank, institution or other authority required by a scheme to provide for such financial assistance being hereafter in this ..... learned senior counsel relied on the bombay high court s judgment in vadilal dairy international ltd. .....

Tag this Judgment!

May 22 2006 (TRI)

Reliance Energy Limited Vs. the Tata Power Company Limited and

Court : Appellate Tribunal for Electricity APTEL

Reported in : (2006)LCAPTEL662

..... the expression "other licensees" shall mean any person or persons other than the licensees, at the date of this license duly authorized by license under the act to supply energy to the public within the area of supply or who may hereafter be authorized by license to generate and supply energy for the purpose of traction on the tramways of the bombay electric supply and tramways company limited. ..... to retail consumers and to declare that tata power is not entitled or empowered to effect direct supply of energy to consumers except to other licensees and consumers contemplated in clause 15 of their licenses read with clause vi of the schedule to the 1910 act; (ii) to restrain tata power by an order of injunction from effecting any direct supply to energy consumers other than the permitted consumers and also to restrain tata power under their licenses from effecting any direct ..... contra tata power while denying the allegations of contravention of terms and conditions of their license, it is submitted that tata power holds four licenses issued by government of maharashtra, which have been amended from time to time.according to tata power, they are also entitled to engage or undertake retail supply of electricity as they are also licensed to distribute directly to the consumers, as they have got a valid license in this respect. ..... the maharashtra government, in all the licenses, granted and renewed, has excluded all the clauses in schedule with respect to the license granted under clause ix .....

Tag this Judgment!

Oct 17 2003 (SC)

Bses Ltd. Vs. Tata Power Co. Ltd. and ors.

Court : Supreme Court of India

Reported in : [2004(3)JCR187(SC)]; JT2003(Suppl2)SC376; (2004)2MLJ1(SC); 2003(8)SCALE758; (2004)1SCC195; 2004(1)LC308(SC)

..... shall be guided by the following, namely:- (a) the principles and their applications provided in sections 46, 57 and 57a of the electricity (supply) act 1948 (54 of 1948) and the sixth schedule thereto;(b) in the case of the board or its successor entities, the principles under section 59 of the electricity (supply) act, 1948 (54 of 1948);(c) that the tariff progressively reflects the cost of supply of electricity at an adequate and improving level of efficiency;(d) the factors which would encourage efficiency:, economical use of the ..... tata power company) which had been preferred under section 27 of the electricity regulatory commissions act, 1998 (hereinafter called 'the act') challenging the order dated 7.12.2001 of maharashtra electricity regulatory commission (for short 'the commission').2. ..... it may be noted here that the act came into force on 25.4.1998 and maharashtra electricity regulatory commission was formed on 5.8. ..... . .we are advised that the matter be submitted to maharashtra electricity regulatory commission (merc) since the tariff and inter-connected issue of quantum of standby and charges is now to be determined by ..... an agreement was arrived at between maharashtra state electricity board (for short 'mseb') and tpc in or about march, 1985, whereby tpc was provided 300 mva standby facility from mseb and it was further agreed that in view of the growing requirement of the city of bombay, the said standby facility would stand enhanced by a quantum of 50 mva per .....

Tag this Judgment!

Dec 21 2005 (TRI)

Reliance Energy Ltd. (Formerly Vs. the D.C.i.T., Special Range 30

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)103ITD223(Mum.)

..... here to reproduce below the head note of the supreme court decision in the case of apcl (supra): clause ii of the sixth schedule to the electricity (supply) act, 1948, requires the electricity company to create certain reserves if its clear profit exceeds a reasonable return. ..... engaged in the business of distribution of electricity in the suburbs of mumbai under a license from the government of maharashtra since the year 1926. ..... of maharashtra permitted the assessee company to levy additional charges on the consumer of 3 paise per unit of electricity for ..... the civil appeals and special leave petition are dismissed.firstly, it may be mentioned that the facts which arose before the bombay high court in the case of socl as also the facts in the case of nhsmpl (supra) before the madras high court are materially different from the facts of ..... in the present case, the assessee was already engaged in the business of distribution of electricity and on the direction issued by the government of maharashtra, the assessee was required to set up power generation project, which was a condition even for carrying on the existing ..... renewed by the government in the year 1986, with the condition that the assessee company shall set up its own facility for generation of electricity of 500 mw in the state of maharashtra. ..... originated from the assessee and the assessee was not directed under any law by the government of maharashtra to transfer a part of the income so as to create any overriding title. .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //